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Income Tax - Highlights / Catch Notes

Home Highlights April 2023 Year 2023 This

Scrutiny assessment - Instructions issued by CBDT not complied ...

Income Tax

April 20, 2023

Scrutiny assessment - Instructions issued by CBDT not complied with - Since, in the present case, the question of jurisdiction was to be decided first by the Assessing Officer, which has not been done, the assessment order was quashed being against the instructions of the CBDT - Order of ITAT quashing the order sustained - HC

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